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A spokesman for HMRC said that for five months between May 2015 and September that year, he charged his customers VAT, showed it on their invoices and then presented his accountant with fake invoices, recording the supplies as zero-rated with no VAT charged.

They added that he lied to HMRC about the amount he should have paid by submitting false returns, meaning he underpaid VAT, received repayments and pocketed the money.